Results 171 to 180 of about 1,399,190 (359)
The Optimum Quantity of Money Revisited: Distortionary Taxation in a Search Model of Money [PDF]
This paper incorporates a distortionary tax into the microfoundations of money framework and revisits the optimum quantity of money. An optimal policy may consist of both a positive tax rate and a positive nominal interest rate: if the buyer’s surplus ...
Ritter, Moritz
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Taxation Policy in EMU - Julian Alworth and Giampaolo Arachi [PDF]
This paper proposes to examine whether and how the introduction of the euro changed the impact of taxes on the economy or influenced the direction of tax policy.
Giampaolo Arachi, Julian Alworth
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Selective tax on alcoholic beverages in Brazil: the next step toward an effective tax policy to reduce health harms. [PDF]
Braz J PsychiatryGoldani AAS +5 more
europepmc +1 more source
Tax-Based Information Sharing and Bank Risk: Evidence from China’s Bank–Tax Interaction Policy
Liu, Lihua +3 more
openalex +1 more source
THE IMPACT OF TAX EQUITY ON INCOME TAX COLLECTION [PDF]
Generally, during financial crisis benefits liable to taxation represented by revenues which have been generated, consumed or saved that create fiscal prelevation are variably reduced.
Stela Aurelia Toader
core
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
An application of the augmented synthetic control method within a target trial framework: the case of the soda tax policy in California. [PDF]
BMC Public HealthZhao F +4 more
europepmc +1 more source